Revista De Contabilidad-spanish Accounting Review

Revista De Contabilidad-spanish Accounting Review

Revista De Contabilidad-西班牙会计评论

  • 4区 中科院分区
  • Q3 JCR分区

高引用文章

文章名称 引用次数
Cost efficiency and financial situation of local governments in the Canary Isles during the recession 10
An examination of attitudes and perceptions of Spanish business and accounting students toward corporate social responsibility and sustainability themes 9
Non-financial reporting in the public sector: alternatives, trends and opportunities 8
Exploring determining factors of web transparency in the world's top universities 4
The assurance market of sustainability reports in Spain: An analysis from the demand perspective 4
Economic and financial snapshot of small Spanish family firms 3
A Review on the multidimensional analysis of earnings quality 3
Environmental disclosure and Eco-innovation interrelation. The case of Spanish firms 3
The association between Corporate Social Responsibility and Earnings Quality: Evidence from Extractive Industry 3
The macroeconomic determinants of the adoption of IFRS for SMEs 3
Acquisition of competencies with serious games in the accounting field: an empirical analysis 3
Can salaries and re-election prevent political corruption? An empirical evidence 3
Earnings informativeness and institutional investors on boards 2
An empirical investigation of the Third Sector in Spain: towards a unified reconceptualization 2
Towards convergence of government financial statistics and accounting in Europe at central and local levels 2
Environmental performance concerns in Latin America: Determinant factors and multivariate analysis 2
Do auditors mitigate earnings management during economic crisis? 2
Analysis of the influence of the internal audit function on audit fees 2
Institutional capacity in the accounting reform process in Spanish local governments 1
Costs of debt, tax benefits and a new measure of non-debt tax shields: examining debt conservatism in Spanish listed firms 1
The influence of auditors' professionalism on ethical judgement: Differences among practitioners and postgraduate students 1
Motivation and learning strategies in accounting: Are there differences in English as a medium of instruction (EMI) versus non-EMI students? 1
New accounting information system: An application for a basic social benefit in Spain 1
Accountability Styles in State-Owned enterprises: The good, the bad, the ugly ... And the pretty 1
Analysis of the effects of changes in Spanish auditing regulation on audit quality and its differential effect depending on the type of auditor 1
The Presence of Bureaucracy in the Balanced Scorecard 1
A systematic review of the role of Big Data Analytics in reducing the influence of cognitive errors on the audit judgement 0
Does the IASB know the needs of SMEs? A comparative analysis between the IFRS for SMEs and full IFRS due processes 0
Charge and discharge ending the agency relationship 0
The internationalisation of Spanish family firms through business groups: Factors affecting the profitability, and the moderating effect of the family nature of the Spanish business 0
The effect of audit partner rotation on audit quality 0
Does corporate social responsibility affect earnings management? Evidence from family firms 0
The effect of innovation on business performance in economic downturn. An application to the automotive industry 0
Perceived utility of Project-Oriented Learning for competence-based training. Application in the subject Auditing 0
Accounting stereotypes. Business and accounting student's motivations and perceptions of accounting 0
Key Audit Matters expected in Spain: Are auditors foreseeable? 0
The importance of spatial effects in municipal debt 0